All fixtures, equipment and other materials and personal property on the premises of any wholesale or retail dealer who, with intent to defraud the State:

1. 1. Fails to keep or make any record, return, report or inventory required pursuant to NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive;
2. 2. Keeps or makes any false or fraudulent record, return, report or inventory required pursuant to NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive;
3. 3. Refuses to pay any tax imposed pursuant to NRS 370.090 to 370.327, inclusive; or

4. 4. Attempts in any manner to evade or defeat the requirements of NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive,

   is subject to forfeiture pursuant to NRS 179.1156 to 179.1205, inclusive.

(Added to NRS by 2005, 1191; A 2009, 167; 2019, 634)